A new academic study could dim perceptions that problems may arise when one executive holds both roles.
While penalties for erroneous financial reporting may spur achievement, they also may lead executives to cover up their mistakes, study suggests.
While it may serve the interests of struggling companies, shopping for a favorable audit opinion lessens auditor independence and audit quality.
Aggressive tax planning sows confusion not only about companies' taxes but also about the basics of their operations and finances.
Study results contradict critics who are trying to water down the Sarbanes-Oxley requirement for auditing internal controls over financial reporting.
The role of credit-rating agencies in determining interest costs on bank loans leaves much to be desired, a study finds.
For top executives, managerial experience at an auditing firm is not necessarily a virtue, especially among those who are highly paid, a study finds.
After a quick boost, share prices tend to drop over the longer term for companies that quantify strong results in earnings-release headlines.
Research yields first-of-its-kind evidence that greater reporting frequency begets corporate myopia.
Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
The disclaimers actually do less to protect investors than protect the companies that make them, research suggests.
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings management.
